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Home / Find taxes & rates / Business & occupation tax  / Business & occupation tax classifications Page Content Business & occupation tax classifications

Major B&O Classifications

B&O Classification

Rate

Retailing

.00471

Wholesaling

.00484

Manufacturing

.00484

Service & Other Activities

.015

 

Specialized B&O Tax Classifications

B&O Classification

Rate

Extracting, Extracting for Hire

.00484

Slaughter, Break Processing, Perishable Meat – Wholesale; Manufacturing Wheat into Flour; Soybean & Canola Processing

.00138

Travel Agent Commission/Tour Operator; International Charter Freight Brokers; Stevedoring; Licensed Boarding Homes

.00275

Insurance Agents/Insurance Brokers Commissions

.00484

Prescription Drug Warehousing; Dairy Products, Bio/Alcohol Fuel, or Splitting/Processing Dried Peas

.00138

Processing for Hire; Printing and Publishing

.00484

Royalties; Child Care

.00484

Warehousing; Radio & TV Broadcasting; Public Road Construction; Government Contracting; Chemical Dependency Center

.00484

Public or Nonprofit Hospitals

.015

Cleanup of Radioactive Waster for US Government

.00471

Service & Other Activities; Gambling Contests or Chance (less than $50,000 a year)

.015

Gambling Contests of Chance ($50,000 a year or greater)

.016

Retailing of Interstate Transportation Equipment

.00484

 

 

 



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